General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(49,900)	$19,400	$(30,500)

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Total Revenues	$0	$0	$0

Enactment of this legislation likely will not materially impact state revenue.

Expenditures	FY2026	FY2027	FY2028
Uniform School Fund	$0	$49,900	$49,900
Uniform School Fund, One-time	$0	$(19,400)	$0
Total Expenditures	$0	$30,500	$49,900

Enactment of this legislation could cost the State Board of Education, from the Uniform School Fund, $30,500 one-time in FY 2027 to conduct the required study, update rules, and provide training, and $49,900 ongoing beginning in FY 2028 for personnel to administer transportation provisions of this bill.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(30,500)	$(49,900)

Local GovernmentUCA 36-12-13(2)(c)

The bill requires that, by July 1, 2028, charter schools be eligible to receive state transportation funding on the same basis as school districts. Assuming current funding, this provision could result in a shift of approximately $6.5 million from school districts to charter schools.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/02/23 10:14, Lead Analyst Steven Allred, Attorney: Keetch, T.

Fiscal Note